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1、ICTDWorkingPaper171TaxTreatyNormsAmong1ower-IncomeCountriesandtheRo1eoftheUNMode1:Past5PresentandPotentia1MartinHearson,FrederikHeitmu11erandVincentAre1-BundockAugust2023TaxTreatyNormsAmong1ower-IncomeCountriesandtheRo1eoftheUNMode1:Past,PresentandPotentia1MartinHearson.FrederikHeitm1i11erandVincent

2、Are1-BundockICTDWORKINGPAPER171Firstpub1ishedbytheInstituteofDeve1opmentStudiesinAUGUST2023InstituteofDeve1opmentStudies2023ISBN:978-1-80470-144-7DOI:10.19088,IeTD2023.045ThisisanOpenAccesspaperdistributedunderthetermsoftheCreativeCommonsAttribution4.0Iniernationa11icense(CCBY),whichpermitsunrestric

3、teduse,distribution,andreproductioninanymedium,providedtheorigina1authorsandsourcearecreditedandanymodificationsoradaptationsareindicated.Avai1ab1efrom:TheInternationa1CentreforTaxandDeve1opmentat(heInstituteofDeve1opmentStudies.BrightonBNI9RE,UKTe1:+44(0)1273606261Emai1:infoictd.acWcbzTwittcr:1CTDT

4、aXFaccbook:IDSisacharitab1ecompany1imitedbyguaranteeandregisteredinEng1andCharityRegistrationNumber306371Charitab1eCompanyNumber877338TaxTreatyNormsAmong1ower-IncomeCountriesandtheRo1eoftheUNMode1:Past,PresentandPotentia1MartinHearson,FrederikHeitmii11erandVincentAre1-BundockSummaryBi1atera1taxtreat

5、iesdrawheavi1yfrommode1conventionspub1ishedbyinternationa1organisations.Inthispaperweinvestigatetheinf1uenceoftheUNmode1ontaxtreatiessignedby1ower-incomecountries,aswe11asthepotentia1forspecificmode1provisionstobemainstreamedinagreaternumberoftreaties.Despiteitsfocusontheinterestsof1ower-incomecount

6、ries,theUNmode1isoftenassumedtop1ayaminorro1ecomparedtotheOECDmode1.DrawingfromanupdatedversionoftheICTDTaxTreatiesExp1orerdataset,wefindthatasubsetofUNmode1provisionscana1readybeconsideredasthenormintreatiesconc1udedby1ower-incomecountries.Amongtheprovisionsnowunique1yfoundintheUNmode1,thesearethei

7、nc1usionofSupervisoryactivities*inartic1e5(3)a,andthewho1eofartic1es5(3)(b)and14.Thepreva1enceofmanyUNartic1esisincreasing,suggestingthatmoreprovisionscou1djointhesethree.Theinf1uenceoftheUNmode1becomesevenmoreapparentwhenwefocusontheamountofbi1atera1investmentinto1ower-incomecountriesthatistaxedacc

8、ordingtoUNmode1provisions.Toassesstheavenuesforfurtherchangewestudycountries*reservationstomode1conventions,aswe11astheirrecentnegotiationhistory.Thisa11owsustoidentifythoseprovisionsthataremost1ike1ytobestrongprioritiesfor1ower-incomecountries,andacceptab1etoa1argenumberofpartnercountries.Inparticu

9、1ar,UNartic1es5(4)(b),5(6)and21(3)area11increasinginpreva1ence,havestrongsupportfrom1ower-incomecountriesexpressedasobservationsontheOECDmode1treaty,andshowsignificantrenegotiationpotentia1fromrecentcountry-1eve1precedent.Overa11,wefindthatthereissignificantscopefor1ower-incomecountriestorenegotiate

10、treatieswithaviewtoobtainmorerightstotaxincomeatsource.Keywords:internationa1taxation;taxtreaties;UN;OECD;mode1convention;1ower-incomecountries;foreigndirectinvestment;negotiations;reservations.MartinHearsonisResearchDirectorattheInternationa1CentreforTaxandDeve1opmentattheInstituteofDeve1opmentStud

11、ies.Heresearchesthepo1iticsofinternationa1businesstaxation,andinparticu1arthere1ationshipbetweendeve1opedanddeve1opingcountries.Hewasprevious1yafe11owininternationa1po1itica1economyatthe1ondonSchoo1ofEconomics,andworkedinthecharitysectorforadecade.FrederikHeitmii11erisaResearchConsu1tantattheInterna

12、tiona1CentreforTaxandDeve1opment(ICTD)anda1ecturerandPhDCandidateat1eidenUniversity,sInstituteforTax1awandEconomics.Hisresearchfocussesonpo1iciesagainstcorporatetaxavoidance,theinf1uenceofinternationa1normsintheG1oba1South,andtaxpo1icyfordeve1opment.VincentAre1-Bundockisapo1itica1scientistattheUnive

13、rsitydeMontrea1,wherehereadsoncomparativeandinternationa1po1itica1economy.Heisparticu1ar1yinterestedinthepo1iticsofinternationa1taxationandforeigndirectinvestment,buthasa1soworkedoneconomicvoting,monetarypo1icy,foreignaidandresearchmethods.ContentsSummary3Acknow1edgements6Acronyms61 Introduction72 1

14、iteraturereview83 Aboutthedataused104 PastandpresentuseofUNmode1134.1 Evo1utionofnumberoftreatiesinc1udingUNmode1provision134.2 Vo1umeofinvestmentcoveredbyUNmode1provision164.3 ImportanceofUNmode1text195 Potentia1forexpandedimpactoftheUNmode1215.1 Revea1edpreferencesforUNprovisionsthroughnegotiating

15、history225.1.1 Preferencesofpartnercountries255.1.2 Preferencesofsamp1ecountries255.1.3 Comparisonofreservationsandobservationstomode1treaties265.2 Renegotiationindex276 Conc1usion28Annexes31References37Tab1esTable 1 TaxTreatiesExp1orerdaiasetfie1dsandindexcomposition11Table 2 Preva1enceofUNmode1-ty

16、peprovisionsandspecificUNmode1wordingintreatiesinforce,202319Table 3 Summaryperprovision(topuniqueUNprovisionsintermsofpreva1ence)30Table 4 Summaryperprovision(topsource-basedprovisionsthatarea1sopartofOECDmode1)30Tab1e5numberoftreatiesthathavearenegotiationpotentia1of0.67or31higherforaspecificc1ausebycountryFiguresFigure 1 Overa11trendsintreaty